Bring both the arms in between the legs, arm pits come near the respective knees.
Bend the arms at the elbows, turn them inwards, take the hands back from beneath the buttocks, hold the right wrist with the left or vice versa at the ankles.
Exhale, bend forward and place the forehead on the ground in front of the feet.
Hold the pose with normal breathing for about 30 sec.
Inhale, lift the head up, release the hands, stretch out the legs and relax in Sitila Daṇḍāsana.